Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Levy of service tax - scope of circular no. B1/6/2005 TRU - cleaning activity service - disposal of ‘fly ash’ emerging from thermal power plants - The claim of the assessee that the circular supra suffices to limit the scope of tax does not stand the test of the statutory intent. - AT
Levy of service tax - scope of circular no. B1/6/2005 TRU - cleaning activity service - disposal of ‘fly ash’ emerging from thermal power plants - The claim of the assessee that the circular supra suffices to limit the scope of tax does not stand the test of the statutory intent. - AT
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